Channels :: FRELIP Discovery

Author: Marais, Albertus Johannes

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Abuse of legal personality to avoid tax : piercing the corporate veil as remedy in case of the abuse of legal personality for tax purposes

Similar Items: Abuse of legal personality to avoid tax : piercing the corporate veil as remedy in case of the abuse of legal personality for tax purposes

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An analysis of the interaction between section 7(8) and section 31(2) of the Income Tax Act No. 58 of 1962 when applied to non-interest-bearing loans from resident natural persons to connected non-resident trusts
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Durchgriff/piercing the corporate veil in modern German and South African company law : a legal comparison
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Piercing the Corporate Veil in terms of the Companies Act 71 of 2008
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A critical analysis of the concepts permanent establishment and foreign business establishment
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The binding effect of the memorandum and articles of association : s65(2) of the companies act 61 of 1973...a comparative study
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An analysis of the tax deductions in life right exchange agreements
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Tax revenue mobilisation : improving personal income tax compliance in South Africa
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An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended
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Enhancing the approach to piercing the corporate veil in South African company law
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The legal regulation of the external company auditor in Post-Enron South Africa
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Debt capitalisation: investigating the term ‘reduction amount’ in the Income Tax Act 58 of 1962
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The application of the doctrine of 'Substance over form' as anti-avoidance mechanism by South African Income Tax Courts
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Assessing the normal tax implications of a home swap for a resident owning property in South Africa
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The deductibility of future expenditure on contract in terms of section 24C
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Investigating whether the granting of services and the right of use of assets would constitute dividends in specie
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Formulation of guidance on the South African income tax consequences of expenditure incurred in a tender process
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The applicability of section 24I of the Income Tax Act No. 58 of 1962 to bitcoin gains and losses
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Consistency as a desirable and achievable objective in the proposed rewrite of the South African Income Tax Act, 1962 (Act No. 58 of 1962)
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What is the role of the shareholders vis-a-vis other security holders within the context of shareholder corporate governance with, respect to South African Companies Act 2008?
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An analysis of the discretion of the SARS and the relevant factors considered following a request for the suspension of the payment of disputed tax in terms of section 164(3) of the Tax Administration Act 28 of 2011
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Die probleme rakende die omskepping van maatskappye in beslote korporasies met besondere verwysing na die belastingaspek
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Critical analysis of the components of the transfer pricing provisions contained in Section 31(2) of the Income Tax Act, no 58 of 1962
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An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended
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Warranted and warrantless search and seizure in South African income tax law : the development, operation, constitutionality and remedies of a taxpayer